Notification No. 27/2017
Date: August 30, 2017
Subject: CGST (Third Amendment) Rules, 2017 – provisions relating to e-way bill
Description:
This notification amends the CGST Rules, 2017 to introduce provisions relating to e-way bill, including rules 138 to 138D and relevant forms. It lays down the legal framework for generation and validity of e-way bills for movement of goods. The implementation date was to be notified separately.
Amendment:
This notification amends notification No. 3/2017.
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